The aim of this thesis is to describe the development of profitability and capital structure in Swedish quoted companies during the period of 1990 to 2004. Further, the aim is to determine the relationship between profitability and leverage in order to conclude whether the choice of capital structure supports the pecking order theory or the trade-off theory of capital structure. The findings show that return on assets fluctuates between 3 and 11 percent and that return on equity fluctuates between 3 and 22 percent during the period. Further, the leverage and the cost of debt have decreased. This indicates lowered financial risk in Swedish quoted companies in the period between 1990 and 2004.

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

Over the last years there has been a considerable change in Swedish municipals. The number of municipals run by a rainbow coalition, a coalition made up of parties from different political blocks, has increased dramatically. Despite this clear pattern little research has tried to explain this increase. My thesis? aim is to try and clear the water around this subject by answering three questions about this type of coalitions.

The Arctic region has not been a topic of discussion or a reason for a conflict in the past, but with the development of environmental issues which has resulted in melting of the ice, so has the interest for the region developed. This has resulted in a conflict over the area, with five countries as main actors. This paper investigates the five main actors? goals with increased influence in the area, using the thoughts of Rational Actor Model, with states as utility-maximizing actors and foreign policy as the expression of national interest. Furthermore the paper investigates the means of getting to the goal, what kind of tools they use.The paper shows that all of the countries are interested in the economically benefits that are buried under the melting ice and the short cuts in sea routes that will be a possibility to use ones the ice melt more.

Många ekonomiskt intresserade människor tror fortfarande att de finansiella marknaderna är effektiva såsom Fama:s (1970) hypotes om effektiva marknader förutspår. Insikten om att insatta nationalekonomer idag har en helt annan uppfattning och att forskningen mer och mer visar på en annan bild, har dock svårt att spridas.I denna uppsats ges en grundlig beskrivning av var forskningen står idag. Dessutom görs en empirisk momentumstudie på den svenska aktiemarknaden, vilket visar sig bli ännu ett bevis på att marknaderna inte alltid är så effektiva som det påstås. Resultatet bekräftar att man genom att köpa tidigare vinnare kan tjäna riskjusterad överavkastning på de finansiella marknaderna..

The aim of this thesis is to examine the Swedish model with attention to core values over time, as well as, explain recent changes. It examines changes of the social insurance system, with focus on political reforms in the unemployment insurance, health insurance and family policy, during the last two decades. The thesis is empirical but although a discourse amount political theories and normative conceptions.Conclusions are that the normative basis in the Swedish model contains general equally and uni-versally designed rights and consensus on growth and development as well as a strict focus on an employment oriented society. Important values have also been dialogue between actors as well as accountability, even if these facts appear to have declined in recent years.Relating to three leading theories in political philosophy - utilitarianism, Rawlsian communitarian-ism - explores the directions in later year political reforms. The results show that later years changes seem to go in relative strongly utilitarian direction.

Background: In the current labor and business policy debate in Sweden there is a major focus on the need for it to become easier to set up small firms, and that it needs to become easier for small firms to hire staff. In order to set up and run a business, funding is required. Firms can choose to work more or less actively with this issue, but they all need to relate to it. There are basically two ways to fund a business, either through equity or through debt. The ratio between these two sources is called the firm?s capital structure.Purpose: To chart the capital structure of small firms in Sweden.

Abstract This essay discusses whether or not the technical assistance given by The WTO will effect the reduction of poverty in LDCs. The liberalization of trade is considered to be one of the main forces behind economic growth and the reduction of poverty. Can trade reduce poverty?The WTO formed The Integrated Framework pro to the Doha Round in 2001 to assist the LDCs in aiding them implement the WTO's framework. Has this implementation been effective?The WTO also created The EPRP program to the Doha Round in order to create poverty reducing projects amongst developing countries.

Antidumpning är ett aktuellt ämne som ökat i omfattning under senare tid och som sedermera påverkar handelsflödet mellan länder i världen. I denna uppsats skildras EU:s antidumpningspolitik, från anmälan om dumpning till slutgiltiga åtgärder, problem och tänkbara effekter. Vidare kartläggs EU:s antidumpningsåtgärder mot asiatiska cykelproducenter samt vilka effekter dessa resulterar i. De länder som ingår i undersökningen är Kina, Taiwan, Vietnam, Indonesien, Malaysia och Thailand. Resultatet överensstämmer med de antaganden om importminskning, handelsomfördelning och prisökningar som tidigare forskning kommit fram till även om de inte är generellt applicerbara på alla länder i undersökningen då stora variationer förekommer..

The purpose of this study was to do a narrative survey of the discussion about violence in partner relationships that is held in research literature. The question at issue was: How do research literature discuss violence in partner relationships, with focus on heterosexual relationships? The eight primary documents that have been chosen are written by researchers, professional therapists, National Counsil for Women's protection (Nationellt Råd för Kvinnofrid, NRK) and Swedish Government Official Report (Statens Offentliga Utredningar, SOU). To investigate the theories, discover the similarities and differences between them and how they can complement each other, the documents statements has been analyzed with a dialectic-hermeneutic approach and social constructionism and discourse theory.The research findings showed that the gender perspective theory, the psychodynamic theory and the social psychology theory have a few things in common, but that they on the whole are different and contradict each other. The gender perspective theory dominates the discussion but needs to be combined with the other theories to give a more all-embracing understanding.

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

Forestry has three main aspects to take into consideration today; economical, ecological and socio-cultural. In order to reach the broad policy goals for sustainable forest management, an increased variety of management approaches are requested. Today clear-cutting is the only method used in 96 % of the managed forests in Sweden. The Swedish National Board of Forestry has therefore initiated a project in order to investigate and develop Continuous Cover Forestry (CFF). This study is a part of this project.

SammanfattningSexuella trakasserier och övergrepp är välbeforskade ämnen inom många områden, forskning saknas dock i stor utsträckning inom idrotten. Sexuella trakasserier och övergrepp bör belysas inom de svenska idrottsföreningarna, bland annat då de aktiva är i beroendeställning till sina tränare. Syftet med denna studie är att åskådliggöra hur idrottsföreningar i Umeå kommun förhåller sig till sexuella trakasserier och övergrepp, som begås av tränare på aktivt barn, utifrån Riksidrottsförbundets policy och handlingsplan. Studien är en kvalitativ studie som bygger på sju intervjuer från fyra olika idrottsföreningar. Studien har en deduktiv ansats och har sin utgångspunkt i riksidrottsförbundets riktlinjer.

Illegal logging and its related trade is of great concern around the world. The European Union Timber Regulation (EUTR) is a regulatory approach by the EU to prevent illegal timber and timber products to be placed on the European Union inner market. This means the regulation affects both actors in the member countries as well as the actors exporting timber and timber products to the EU from non EU member countries. This study aims to study the implementation process of the EUTR in Bosnia and Herzegovina (B-H), and its preconditions. Institutional theory is used to understand and explain how the EUTR affects B-H organisations? business environment, and how the organisations choose to respond to the EUTR.

SammanfattningSexuella trakasserier och övergrepp är välbeforskade ämnen inom många områden, forskning saknas dock i stor utsträckning inom idrotten. Sexuella trakasserier och övergrepp bör belysas inom de svenska idrottsföreningarna, bland annat då de aktiva är i beroendeställning till sina tränare. Syftet med denna studie är att åskådliggöra hur idrottsföreningar i Umeå kommun förhåller sig till sexuella trakasserier och övergrepp, som begås av tränare på aktivt barn, utifrån Riksidrottsförbundets policy och handlingsplan. Studien är en kvalitativ studie som bygger på sju intervjuer från fyra olika idrottsföreningar. Studien har en deduktiv ansats och har sin utgångspunkt i riksidrottsförbundets riktlinjer.